企業社會責任 (CSR) 的普世價值已從股東獲利擴大為三重盈餘 (triple bottom line) 之永續經營能力，即須兼顧社會、環境與經濟等三個面向的績效。致建構可承擔更多CSR 的綠色智慧資本被視為組織永續的領先指標，然研究多偏重於環境管理面，難以真實反應永續經營的能力與價值。 顧客權益是組織由外往內關注利害關係人的利益，包括價值、品牌與關係的主客觀評價，常作為長期績效的經營指標。而銀行業是社會與經濟發展的動力，故本研究以我國的二十五家標竿銀行之員工為問卷調查對象，從永續經營的經濟、法律、倫理與自發等四個CSR 面向，探討綠色智慧資本對顧客權益的助益。24.67%有效回卷率的問卷調查顯示：(1)CSR 的經營理念與活動普遍受到重視，然代表組織化支援能力的綠色結構能力及能彰顯組織長期利益的關係權益之維繫則較弱；(2)綠色智慧資本與顧客權益受CSR 正向影響；(3)綠色智慧資本亦正向影響顧客權益，並對CSR 產生中介影響力。因此，在銀行業，CSR 導向的經營將有助於強化綠色智慧資本及提升永續的競爭能力。

The universal value of corporate social responsibility (CSR) has been expanded from the profit of shareholders to the triple bottom line that shall take account of social, environmental and economic aspects for business sustainability. Green intellectual capital is considered as a leading indicator of CSR performance, but its studies were paid more attention on environmental issue, and then made distortion on business sustainability. Customer equity, including value equity, brand equity and relationship equity, pays more efforts to the stakeholders’ interest from the outside-in subjective and objective perspectives and is often considered as a long-term performance indicator. Because of the banking industry is a driving force to the social and economic development, this study applied questionnaires, based on economic, legal, ethical and philanthropic responsibilities of CSR, to identify the impacts on customer equity by green intellectual capital from its best practices. According to a valid questionnaire response rate of 24.67% from the employees of 25 leading banks in Taiwan, the authors found: (1)CSR activities are keen to discern; (2)CSR has positive effect on green intellectual capital and customer equity; (3)Green intellectual capital positively affects the customer equity and also acts as a mediator between CSR and customer equity. The study is shown that a CSR-centric business will enrich its green intellectual capital and enforce its sustainability.